Elective Payment of Advanced Manufacturing Investment Credit; Correction
other · IRS · Rule · Published 2024-04-22 · Effective 2024-04-22 · 89 FR 29257
Document
Document number
2024-08494
Federal Register citation
89 FR 29257
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction.
Category
other
Sub-agency
IRS
Publication date
2024-04-22
Effective date
2024-04-22
Treasury docket
TD 9989
Abstract
This document contains corrections to Treasury Decision 9989, which was published in the Federal Register for Monday, March 11, 2024. Treasury Decision 9989 issued final regulations concerning the elective payment election of the advanced manufacturing investment credit under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022.